Imposition of fee based on value of unpaid collectible credit instruments.
Miss. Code Ann. § 75-76-185
in effectExcept as otherwise provided in Section 75-76-187, there is hereby imposed and levied on each licensee who conducts a gaming operation a fee based on the value of any collectible credit instrument received as a result of that gaming operation which is held by the licensee or any affiliate of the licensee and remains unpaid on the last tax day. The fee must be: Calculated by using the rates and monetary limits set forth in Section 75-76-177; and Collected by the State Tax Commission and refunded pursuant to the regulations adopted by the State Tax Commission.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.75.htmlFetched: 6/9/2026